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上市公司内部控制是提升其整体效率的重要保证,并以提升财务报告信息质量作为其根本性目标。通常情况下,假使上市公司内部控制缺陷较为突出,当管理层受利益驱使或自身错误操作导致财务报告出现误报、恶意操纵等情况,都会直接影响财务报告信息质量。鉴于此,文章以通信企业内部控制缺陷作为主要研究对象,通过分析上市公司内部控制缺陷与财务报告信息基本内涵、两者间存在的关系,并详细介绍内部控制缺陷可能会对公司财务报告信息质量形成的影响,从而有效控制企业内部控制缺陷,不断提升通信企业财务报告信息质量。
The internal control of listed companies is an important guarantee to enhance the overall efficiency of the listed company, and enhances the quality of financial reporting information as its fundamental goal. Under normal circumstances, if the defects of internal control of listed companies are more prominent, when the management is driven by profit or misoperation by itself, the false reports and malicious manipulation of financial reports will directly affect the quality of the financial report information. In view of this, the article takes the internal control defects of communication enterprises as the main research object. By analyzing the internal control defects of listed companies and the basic connotation of the financial report information, the relationship between the two and the detailed introduction of internal control defects may affect the quality of the company’s financial reporting information The effective control of the internal control deficiencies of enterprises, and constantly improve the financial reporting information quality of communications enterprises.